Case Law Details
Vazhakkulam Block Rural Co-Operative Society Ltd Vs ITO (Kerala High Court)
The Kerala High Court, in the case of Vazhakkulam Block Rural Co-Operative Society Ltd vs. ITO, has set aside Section 148 A(b) and the corresponding Notice, emphasizing the denial of personal hearing to the petitioner. This decision echoes a previous judgment, establishing the importance of providing an opportunity of personal hearing before issuing notices under Section 148.
Detailed Analysis:
i. Denial of Personal Hearing: The petitioner challenged the Ext.P5 order and Ext.P6 Notice, asserting that personal hearing was not granted before passing the order under Section 148 A(b). The High Court, referring to a precedent, highlighted the necessity of personal hearing as envisaged in Section 148A(b).
ii. Legal Interpretation of Section 148A(b): The judgment analyzed Section 148A(b), emphasizing the obligation to provide an opportunity of personal hearing to the assessee. The court clarified that personal hearing goes beyond merely filing a reply to the show cause notice, emphasizing the need for a meaningful interaction with the petitioner.
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